PENGARUH PROFITABILITAS DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016)

MUSLIM, AHMAD BUKHORI (2018) PENGARUH PROFITABILITAS DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study is to examine the effect of profitability and corporate governance on tax avoidance at manufacturing companies listed in Indonesia Stock Exchange 2012-2016. Data analysis technique used is multiple regression. The population in this study amounted to 18 manufacturing companies listed on the Indonesia Stock Exchange with the annual report period used in research in 2012 until 2016. Total samples used in research using purposive sampling as many as 90 manufacturing companies that have met the study criteria of the total population. Data collection is done by downloading the annual report data on the official website of Indonesia Stock Exchange which is www.idx.co.id and the site of each company. The results of this study show that (1) profitability has a significant negative effect on tax avoidance, (2) the composition of board of commissioners, managerial ownership, and institutional ownership have no significant effect on tax avoidance. Keywords: profitability, corporate governance, board composition, managerial ownership, institutional ownership, tax avoidance. Tujuan penelitian ini adalah untuk menguji pengaruh profitabilitas dan corporate governance terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012–2016. Teknik analisis data yang digunakan adalah regresi berganda.. Populasi dalam penelitian ini berjumlah 18 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan periode laporan tahunan yang digunakan dalam penelitian tahun 2012 sampai dengan 2016. Total sampel yang digunakan dalam penelitian menggunakan purposive sampling sebanyak 90 perusahaan manufaktur yang telah memenuhi kriteria penelitian dari total populasi. Pengumpulan data dilakukan dengan mengunduh data laporan tahunan di situs resmi Bursa Efek Indonesia yaitu www.idx.co.id dan situs masing-masing perusahaan. Hasil penelitian ini menunjukkan (1) profitabilitas berpengaruh signifikan negatif terhadap tax avoidance, (2) komposisi dewan komisaris, kepemilikan manajerial, dan kepemilikan institusional tidak berpengaruh signifikan terhadap tax avoidance. Kata Kunci: profitabilitas, corporate governance, komposisi dewan komisaris, kepemilikan manajerial, kepemilikan institusional, tax avoidance.

Item Type: Thesis (S2)
Call Number CD: CD/555. 18 020
Call Number: TA/55/18/035
NIM/NIDN Creators: 55515110018
Uncontrolled Keywords: profitabilitas, corporate governance, komposisi dewan komisaris, kepemilikan manajerial, kepemilikan institusional, tax avoidance.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 27 Oct 2018 04:56
Last Modified: 21 Dec 2021 05:53
URI: http://repository.mercubuana.ac.id/id/eprint/45268

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